 No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...  Reports of the Tax Court of the United States - Page 234by United States. Tax Court - 1963Full view - About this book
 | Harrison B. Spaulding - 1927 - 336 pages
...corporation is exchanged solely for preferred stock in the same corporation.1 (3) No gain or loss is recognized if property is transferred to a corporation...the exchange such person or persons are in control (that is, have the ownership of at least 80 % of the voting 1 See Revenue Act of 1924, Section 208.... | |
 | 1927 - 1098 pages
...Revenue Act of 1926, §203(b)4, US COMP. STAT. (Supp. Feb. 1926) §6336-l/3bb: "No gain or loss shall be recognized if property is transferred to a corporation...solely in exchange for stock or securities in such a corporation, and immediately after the exchange such person or persons are in control of the corporation.... | |
 | Wisconsin - 1927 - 1062 pages
...stock or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred to a corporation...by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control of the... | |
 | Nathan William MacChesney - 1927 - 960 pages
...deductible loss if property, real, personal, or mixed, is transferred to a corporation (1) by one person solely in exchange for stock or securities in such...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities... | |
 | Nathan William MacChesney - 1927 - 960 pages
...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities in such corporation, and if immediately after the exchange such persons are in control of the corporation, and the amount of... | |
 | United States - 1928 - 1164 pages
...stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each... | |
 | Mississippi - 1928 - 200 pages
...stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each... | |
 | United States - 1928 - 268 pages
...the reorganization. (5) TRANSFER TO CORPORATION CON•TROLLED BY TRANSFEROR. No gain Or loss shall be recognized if property is transferred to a corporation...corporation; but in the case of .an exchange by two or more persons this paragraph shall apply only if the Amount of the stock and securities received by each... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...securities of a controlled corporation. — LAW. Section 203 (b) .... (4) No gain or loss shall be recognized if property is transferred to a corporation...person or persons are in control of the corporation; 1T but in the case of an exchange by two or more persons this paragraph shall apply only if the amount... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities in such corporation and if immediately after the exchange such persons are in control of the corporation, and if the stock... | |
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